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[Cites 0, Cited by 0] [Section 51] [Entire Act]

Union of India - Subsection

Section 51(3) in Finance (No. 2) Act, 2014

(3)The Valuation Officer, on a reference made under sub-section (1), shall, for the purpose of estimating the value of the asset, property or investment, have all the powers that he has under section 38A of the Wealth-tax Act, 1957 (27 of 1957).